In 1995, the Canadian Institute of Chartered Accountants (CICA) changed its Generally Accepted Accounting Principles on … accounting for joint ventures from permitting a choice between the equity method (EM) and proportionate consolidation (PC) to … requiring only PC. More recently, the International Accounting Standards Board (IASB) has decided to issue a new standard that …

This study examines the effect of Statement of Financial Accounting Standards No.142 (SFAS 142) on the ability of … that the ability of goodwill to predict future cash flows has improved since the Financial Accounting Standards Board (FASB …

flows differ for firms reporting under IFRS versus firms reporting under United States Generally Accepted Accounting …We contribute to the debate about the relative benefits and costs of International Financial Reporting Standards (IFRS …) adoption by examining whether earnings persistence and the association between current accounting earnings and future cash …